SETH PREMCHAND SATRAMDAS versus THE STATE OF BIHAR

SETH PREMCHAND SATRAMDAS versus THE STATE OF BIHAR

An order of the Patna High Court dismissing an application under section 21(3) of the Bihar Sales Tax Act, 1944 is not a 'final order' within the meaning of clause 31 of the Letters Patent of the Patna High Court, as it is merely advisory and does not affect the rights of the parties by itself, nor is it passed in exercise of the original or appellate jurisdiction. Hence, no appeal lies to the Federal Court/Supreme Court from such an order.

Parties
Appellant: Seth Premchand Satramdas; Respondent: The State of Bihar
Jurisdiction
India
Judgment Date
30 November 1950
Procedural Posture
Civil Appeal / Appeal From Order of Patna High Court Dated 9th September 1948 in M.j.c. No. 5 of 1948
Outcome
Appeal dismissed
Legal Topics
Maintainability of Appeals, Jurisdiction of High Court, Interpretation of Letters Patent, Final Order Under Letters Patent, Section 21 Bihar Sales Tax Act
Tax Law Civil Procedure Maintainability of Appeals Jurisdiction of High Court Interpretation of Letters Patent Final Order Under Letters Patent Section 21 Bihar Sales Tax Act

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Parties

Seth Premchand Satramdas

Appellant

The State of Bihar

Respondent

Procedural Posture

Civil Appeal / Appeal From Order of Patna High Court Dated 9th September 1948 in M.j.c. No. 5 of 1948

Legal Issues

  1. 1 Whether an order of the Patna High Court dismissing an application under section 21(3) of the Bihar Sales Tax Act, 1944 to direct the Board of Revenue to state a case and refer it to the High Court is a 'final order' under clause 31 of the Letters Patent, and appealable to the Federal Court/Supreme Court
  2. 2 Whether such an order is passed in the exercise of the original or appellate jurisdiction of the High Court

Ratio Decidendi

An order of the Patna High Court dismissing an application under section 21(3) of the Bihar Sales Tax Act, 1944 is not a 'final order' within the meaning of clause 31 of the Letters Patent of the Patna High Court, as it is merely advisory and does not affect the rights of the parties by itself, nor is it passed in exercise of the original or appellate jurisdiction. Hence, no appeal lies to the Federal Court/Supreme Court from such an order.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs